Some exciting news. I am presenting a webinar on Monday, July 28 2025.
2 IRS CPE credits.
Hope to see you there.
Please share with your colleagues and friends who may have interest in this topic.
REGISTER AT THE LINK: https://educatorprime.com/product/remote-work-global-teams-u-s-tax-what-every-cpa-and-ea-needs-to-know
WEBINAR HIGHLIGHTS
- “Employee” v. “Self Employed” – critical tax differences and US tax treatment.
- Overview of the foreign earned income and housing exclusions (FEIE/FHE)
- Where is the “tax home” when working from numerous countries?
- Traps for the unwary – an “abode” in the USA precludes using the FEIE/FHE benefits
- Immigration risks for Green Card holders working abroad
- What if a home is purchased abroad instead of rented? Any benefits?
- Using FEIE/FHE versus FTC and cases of “overlap”
- Tax reporting – Special reporting requirements may come into play when working overseas (FBAR, Form 8938 and numerous other forms if a foreign entity is created to run the business such as Form 926 and 5471)
- Spouses – US or NRA? Making a Section 6013(g) election.
- Consider if the couple is departing from, or relocating to, a jurisdiction with a community property regime.
- Self-employment tax (SE tax) – a rude awakening
- SE tax and totalization agreements
- Can SE tax be avoided through the use of a foreign corporation? – Beware CFC / Subpart F and Substantial Assistance and, of course, GILTI (now renamed by the One Big Beautiful Bill Act, OBBBA and changes made by OBBBA)
- Owning a CFC – Is it beneficial to make a Section 962 Election to treat the US individual shareholder as a “corporation” instead of an individual (Overview OBBBA changes)
- Physical presence in the foreign countr(y)(ies) and becoming “tax resident”
- Departing the foreign country – exit tax?
- Physical presence of the employee in the foreign country can cause the employer-company to be dragged into that country’s tax net. Planning!
- State taxes –responsibility for State taxes after having moved abroad; breaking State tax residency with proper planning
All the US tax information you need, every week –
Forbes Contributor, US International Tax
Named by Forbes, Top 100 Must-Follow Tax Twitter Accounts @VLJeker
Named by Bloomberg, Tax Professionals to Follow on LinkedIn
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You can access my papers on the Social Science Research Network (SSRN) at https://ssrn.com/author=2779920
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